The invention belongs to the technical field of far-
infrared laser, and particularly relates to a Michelson interference type far-
infrared light polarization state conversion device and an implementation method thereof. The device comprise a first linear 
polarizer, a movable mirror, a fixed mirror, a second linear 
polarizer, a lens and a 
detector. The far-
infrared light polarization state conversion device can achieve periodic adjustment and conversion from 
linearly polarized light to near-circularly polarized light and then to 
linearly polarized light, has the advantages of being wide in working 
wavelength range, good in polarization state conversion effect and the like, and compared with a traditional 45-degree incident 
ray polarizer mode, the far-infrared light polarization state conversion device utilizes the Michelson interference principle, the 
optical path difference of two beams of convergent 
laser can be adjusted at will, the limitation that the polarization state conversion and adjustment process is limited by the distance between a 
plane mirror and a linear polarizer is broken through, the conversion and adjustment difficulty is lowered, and the conversion and adjustmentof the 
far infrared polarization state within a wider 
wavelength range are achieved. Meanwhile, the two beams of convergent 
laser can completely coincide, and the 
signal-to-
noise ratio of the polarization state of the combined laser is improved.